OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← City on a Hill

2025-07-31-accounts

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill (Scottish Charitable Incorporated Organisation)

Report of the Trustees and Financial Statements For the year ended 31 July 2025

Scottish Charity Number: SC051540

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Contents Page
Legal and Administrative Information 1
Trustees’ Report 2-10
Independent Auditors’ Report 11-14
Statement of Financial Activities 15
Balance Sheet 16
Cash Flow Statement 17
Notes to the Financial Statements 18-28

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Legal and administrative information

Charity Name City on a Hill
Registered Charity Number SC051540
Trustees Peter Anderson
Niven Bull
Ann Crawford
Isaiah Obe
Steve Tigar
Jolene Pereira (appointed on 22/04/25)
Registered Address The Diadem
537-539
Edinburgh
EH11 3AR
Independent Auditor MHA
6 St Colme Street
Edinburgh
EH3 6AD
Bankers Virgin Money
83 George Street
Edinburgh
EH2 3ES

1

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Trustee’s Report For the year ended 31 July 2025

OBJECTIVES AND ACTIVITIES

City on a Hill, referred to in this report as “the Church”, is a Scottish Incorporated Charitable Organisation (SCIO). The Church’s purpose, as stated in the Constitution, is the advancement of religion, as expressed by the Christian faith, for the public benefit through:

To this end, the Church runs regular “Community Gatherings” (Sunday services) in and around Edinburgh:

*Whilst West and City Evening Communities now both meet in “The Diadem”, they retain their unique identities as distinct “Communities” within City on a Hill.

Each of these 6 Communities (congregations) meets weekly except for when all Communities come together for “The Gathering” – part of reinforcing and retaining our identity as “One Church in Many Communities”. We also have an “Online Community” with a weekly broadcast for those unable to meet in person – or who simply prefer to engage with church remotely. Each Gathering (both in person and online) includes times of worship and Bible teaching. Our Leith, Musselburgh, North, South and West Community Gatherings have age-appropriate groups for children and young people.

Outwith Sunday Gatherings, we run activities for secondary school aged young people, and “Small Groups” meet for Bible study, prayer and mutual pastoral support. We also have various teams which seek to meet needs within the geographical area and neighbourhoods around where our Communities gather on a Sunday.

We are privileged to partner with many other churches and organisations locally, nationally and internationally through financial contributions, volunteer manpower, shared wisdom and joint endeavours. These partnerships include those formed through the Go Global Family of churches, the United in Prayer initiative and other informal relationships, and seek to “Love God, Love People and Make Disciples”.

We celebrate the fact that involvement as volunteer leaders or team members is a key factor in individuals’ personal growth – in their personal faith, character and life skills such as teamwork and leadership.

2

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Trustee’s Report For the year ended 31 July 2025

ACHIEVEMENTS AND PERFORMANCE

Gatherings

A particular focus for City on a Hill this year has been transitioning in all physical Communities from:

to:

The purpose of this significant shift was to pave the way for a culture of “friend-invite-friend” and to build local impact. We are delighted that this milestone was reached in May 2025 through huge efforts of our staff and volunteer teams.

Our weekly in-person Community Gatherings across 6 physical Communities were regularly attended by around 400 people from a wide range of ages and nationalities, whilst our Online Community continued to reach people in Edinburgh and further afield for whom a physical church service is not practical or preferable. We are very appreciative of all the venues that have accommodated our Gatherings and other activities this year.

The Diadem

Throughout the year, we continued to work towards the purchase of “The Diadem” – an old Church of Scotland building in the West of Edinburgh. As the year progressed, we were able to move more and more of our activities to our new home as we were able to rent it as the purchase was being finalised. In November, our City Centre Community moved to become the City Evening Community at the Diadem, and our Friday night Youth relocated from King’s Church. In February, our staff hub moved here from the office we had been generously allowed to use in the city centre for over 3 years. March saw the move of The Gathering from the O2 Academy. And finally, thanks to the generosity of so many donors and a significant £100,000 grant, we purchased the Diadem at the end of June.

Kids

Kids’ ministry at City on a Hill runs for children aged 1 year up until they finish primary school. It is wonderful to see spiritual growth in children of all ages as they develop their own personal relationships with Jesus.

3

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Trustee’s Report For the year ended 31 July 2025

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

The younger age group – “Treehouse” – looked at Jesus’ early life and ministry in a series titled “Growing up with Jesus”, and in a “Powerful Prayers” topic learned the acronym “Pause, Rejoice, Ask, Yes” which they have continued to use in their sessions since. Every year, Treehouse spends several weeks revisiting the Christmas and Easter stories as we help the children lay a firm faith foundation. “Lighthouse” – the older group – started the new school year with a series on Jesus’ Parables, then from January to Easter did a series on the 4 Gospels – each week focusing on a different aspect of who Jesus is. During the summer term the older group looked at David’s early life and how that got him ready for the future calling God had for him.

In the summer holidays we joined the groups together for a series about the amazing world God has made, each week going on an imaginary aeroplane journey to a different country where a child or member of the Kids’ Team is from – Ghana, Hawaii, India, Nigeria, the Philippines, South Africa and Zimbabwe! Our wholechurch Gatherings were highlights for all the children, including joint worship for 4- to 12-year-olds and the “Light Party” in October. The Nativity Show in December had a cast of more than 30 children who invited numerous family and friends – bringing dozens of visitors to this extremely enjoyable Christmas celebration.

We have continued the outreach “Bible Alive” which is a Scripture Union course for RME classes in Upper Primary. This year we were again able to deliver this programme in Roseburn Primary School near our West Community and received very positive feedback from pupils and staff alike.

Youth

Under the banner C.R.E.W. (Christians Ready Equipped and Willing), our youth ministry has continued to grow in both scale and spiritual depth over the past year. We remain committed to raising young people who are grounded in Scripture, confident in their identity in Christ, and equipped to live out their faith boldly. This year has been marked by momentum not only in numbers, but in spiritual hunger.

Our Friday Night Youth gatherings continue to flourish, providing a vibrant and welcoming space for secondary school-aged young people. Engagement is deepening and young people are confidently inviting friends. Our Wednesday Zoom Bible study maintains a consistent group of around a-dozen-plus young people weekly; this space reflects genuine spiritual hunger and commitment on the part of the young people who attend. The Youth-aged groups during Community Gatherings – and at The Gathering – are steadily gaining momentum and becoming key discipleship environments.

In July we attended Magnitude, Scotland’s national Christian youth festival. 63 young people attended (up from 38 last year) with 13 leaders serving on the team (up from 10 last year). Magnitude continues to be a spiritually formative experience, with powerful worship gatherings, seminars and moments for young people to make a first time or renewed commitment to Christ. Overall this year, we have seen increased youth engagement, stronger discipleship conversations, growing confidence among young leaders, greater collaboration across Communities, and increased visibility within the wider Scottish youth network.

4

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Trustee’s Report

For the year ended 31 July 2025

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Students & Young Adults

It was a pleasure to welcome back our returning students to Edinburgh & City on a Hill. The continued attendance from our students and young adults to our “Authentic” Small Groups and “Hangouts” was such a blessing to see as many have deepened their relationships not only among themselves but with God also. The Authentic Weekend Away was a huge success as many felt a spiritual reawakening within themselves – in how they viewed God, themselves, and their purpose. This truly set the tone for our community afterwards. All-in-all, it was a great year for Authentic: everyone has got involved, taking ownership by leading or serving, and new friendships have been made.

Community Outreach

Volunteers from City on a Hill again served twice a month with Bethany Christian Trust’s “Welcome Centre” from October to April, providing a hot evening meal for 30-50 adults facing the challenge of homelessness. For the third consecutive year, City on a Hill raised awareness and funds for the Edinburgh City Mission Christmas Hamper Appeal supporting asylum seekers and refugees. Our Leith Community’s “Street Impact” continued going out at least once a week to serve people begging in Edinburgh: building relationship, offering to pray, and providing food and a warm drink. Many of those approached by the team have been pleased to be prayed for, and some have responded to the Gospel. The North Community ran the “Kids Matter” 7-week parenting programme in North Edinburgh, designed especially for families facing economic deprivation. We are delighted to have received feedback from parents about the positive impact this made on their relationship with their children.

Other Highlights

Notable moments in the Church programme included visiting preachers Alan Scotland from New Life Church Rugby, Kemi Koleoso from Jubilee Church London, and Craig Denham from Love Church Paisley. At Christmas, our Carol Services, Family Gatherings, Christmas Day Breakfast and New Year’s Eve “Crossover Gathering” were all amazing celebrations of the Gospel, key outreach opportunities, and special moments for the Church family. On Good Friday all of our Communities joined together at The Diadem to remember the crucifixion, whilst Easter Sunday Community Gatherings were significant local outreaches with an attendance of over 500 people. A week of Prayer & Fasting preceded the start of both the academic year and the calendar year as we committed our plans to God.

5

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Trustee’s Report

For the year ended 31 July 2025

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Staff

Our staff team grew in number and strength. Thanks to generous donations from church members and a grant from Maclellan Foundation we were able to employ Community Pastors for our Musselburgh and South Communities. These Communities have already begun to grow and reach out more in the 8 months since these appointments. Whilst we were sad to say goodbye to Dan as he moved on from his role as Executive Pastor; Duncan has quickly settled in as his replacement. We created a staff role to oversee the smooth running and maintenance of the Diadem. We ran our first Internships this year, with one in Youth and one in Authentic. These young adults were a refreshing addition to our staff team and the ministries they were involved in leading. Later in the year we welcomed an international volunteer to serve for 12 months alongside our Kids’ staff each week.

Go Global

As part of the Go Global Family, City on a Hill took part in the Global Leaders’ Day in October, Leaders’ Weekend Away at Lendrick Muir in March and Global Day on Pentecost Sunday in June. All of these were brilliant opportunities to connect with other Go Global churches. We also sent teams to support churches in the Go Global Family. Pastor Pete visited churches in India, Nepal and Poland to encourage and train leaders; he also led a team from City on a Hill to Uganda to do the same. Pastor Paul led a mission team to Centrum Ewangelii Church in Głogów, Poland. We are also delighted to be able to provide significant support for the Go Global Family by donating 10% of City on a Hill’s incoming donations.

United in Prayer

United in Prayer, which continued to run as part of the City on a Hill charity throughout the year, brought together church leaders both locally and nationally. A grant from the Milne Family Foundation, alongside donations from individuals and other Scottish churches, supported this ministry’s ongoing work. The fourth annual National Pastors’ Gathering was hosted at the Macdonald Inchyra Hotel in Falkirk again this year with around 200 church leaders coming together for an evening and morning of intercession for revival in our nation. In July 2025, United in Prayer SCIO became a charity in its own right. We are looking forward to working alongside them in the years ahead.

Final Thanks

We hugely appreciate the contribution of our volunteers, donors and staff – without whom none of the work of City on a Hill would be possible. But above all, we thank God for his everlasting love and faithfulness.

6

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Trustee’s Report

For the year ended 31 July 2025

FINANCIAL REVIEW

The Trustees ensured good management of the Church’s resources. The Church’s principal source of income is regular donations from over 300 of our Church members, with occasional gifts from other organisations and external individuals. The Trustees continue to be very grateful for the generosity and ongoing financial support of so many towards the work of City on a Hill.

Total income was £851,997 (2024: £847,934) made up £674,101 (2024: £632,324) unrestricted income and £177,896 (2024: £215,610) restricted income. Expenditure was £772,917 (2024: £860,171) made up of £710,859 (2024: £679,559) unrestricted expenditure, £nil (2024: £48,740) designated expenditure and £62,058 (2024: £131,872) restricted expenditure.

Net unrestricted funds at the end of the reporting period were £171,402 (2024: £82,167), designated funds were £100,000 (2024: £27), and restricted funds were £11,287 (2024: £121,415) – a total of £282,689 (2024: £203,609) net assets.

The Trustees and SCIO Members approved a budget of £772,484 for the 12 months to 31[st] July 2026, with a predicted surplus of £417 in unrestricted funds.

Reserves policy

The basic rationale for maintaining reserves is to enable the Church to continue to deliver its services in fulfilment of its purposes should any of the following occur: short- or medium-term deficit or larger one-off expenditure. Any of these scenarios could be deliberate, unplanned yet anticipated, or entirely unexpected.

As City on a Hill moves into a new chapter with the purchase of its first property, the Trustees believe that the higher of £100,000 and 20% of committed annual expenditure is the minimum level of free unrestricted reserves which should be maintained in order to include capacity for emergency building maintenance which may be required from time to time. Free reserves were £64,029 at 31 July 2025, which falls below the current minimum reserves target. Trustees are aware of this and collecting regular donations from church members remains a priority in helping to build by the Church’s free reserves.

STRUCTURE, GOVERNANCE & MANAGEMENT

As a Scottish Incorporated Charitable Organisation (SCIO), the Church operates within the parameters of the “Constitution of City on a Hill”. City on a Hill has a 2-tier structure with Trustees and Members. The Trustees are responsible for ensuring that strong governance is in place (with the day-to-day outworking being delegated to staff). The Trustees have been identified as well-respected individuals within the Church congregation and appointed on the basis of their character and professional expertise. Further specific requirements for an individual being appointed as a Trustee can be found in paragraph 29 of the Constitution. Across the Trustee board there is a range of professional experience.

7

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Trustee’s Report

For the year ended 31 July 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)

The Members are Elders of the Church and are responsible for appointing and removing Trustees (both by a resolution agreed to by 75% of Members entitled to vote on the appointment – a resolution to appoint a Member to the Trustee Board must be taken by the other Members precluding from the vote the individual concerned). Members are also required to give their consent – in parallel to Trustees – on a number of Reserved Matters including purchase, sale or lease of property, approval of the annual budget, and appointment of a new Lead Pastor – a full list of Reserved Matters can be found in Appendix B of our Constitution.

The Church’s strategic plan is set by an Executive Team (made up of senior staff members) in consultation with the Members and Trustees. The Executive Team and wider staff management are responsible the ongoing operations of City on a Hill. These teams report to Trustee Meetings (approximately 8 times per year) and Member Meetings (approximately 4 times per year) on matters relevant to each body.

A salary structure has been established with a bracket for each different staff role. These brackets were created following comparisons with four other similar sized Scottish churches. The process of setting and reviewing brackets and individual salaries within each bracket is detailed in the “City on a Hill – salary brackets & salary level setting” document which includes mitigations against conflicts of interest on the part of key management who are also Trustees and/or Members of the City on a Hill SCIO. During the year to July 2025, the following individuals held key management roles:

Recruitment and induction of new Trustees

The process of inducting new Trustee includes an introduction to the 2-tier SCIO structure and an explanation of the responsibilities of Trustees within the context of City on a Hill. There is also the opportunity for them to discuss the experience of being a Trustee with an existing member of the Board. Required reading for new Trustees includes OSCR’s “Guidance and good practice for charity trustees”, “Charity Trustee Handout” and “Safeguarding guidance” documents. The new Trustee must also familiarise themselves with City on a Hill’s safeguarding policy, undergo Trustee-specific safeguarding training, and complete a satisfactory Disclosure check.

8

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Trustee’s Report

For the year ended 31 July 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)

Risk Management

The Trustees have assessed the principal risks to which the Church is exposed and ensured that suitable mitigation is in place for each. The principal risks identified are:

Financial: The Trustees ensure that suitable financial controls are in place including appropriate security of funds, management of expenditure, and regular reporting to the Trustees.

Safeguarding: The Church takes working with vulnerable individuals very seriously and as such the Trustees have prioritised the implementation of robust policies and procedures in this area including: a strict recruitment policy, the requirement for all individuals working with vulnerable groups to be PVG checked, provision of relevant training, and regular reporting to the Trustees.

Facility ownership: Whilst taking on a significant asset with ownership of our first building, the Trustees recognise that the Church has equally taken on a significant responsibility and potential liability. The Trustees have ensured that all relevant insurances are in place, regular maintenance will be undertaken, and risk assessments are carried out relating to the various uses of the building. Any matters of note are reported to the Trustees.

PLANS FOR THE FUTURE

As we look ahead to the next 12 months, the Diadem will be a key location from which to run outreaches which impact the West of Edinburgh, as well as hosting events for City on a Hill, Go Global, United in Prayer and other groups seeking to advance the Gospel. We intend to begin making improvements to this facility during the year. Our Leith Community is about to launch a “Junction 42 Connect” group, partnering with the Junction 42 charity to provide a welcome environment for individuals who have found faith in prison, their families and wider communities. Our South Community intends to launch “Brave” outreaches for women in Midlothian and south Edinburgh. A number of our Communities hope to move their Community Gathering to a more suitable venue to better serve our church family and reach those not yet part of it. It is our intention to add a staff role to oversee evangelism, mission and outreach to pioneer and support many of these endeavours.

9

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Trustee’s Report For the year ended 31 July 2025

Trustees’ Responsibilities Statement

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to audit:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the requirements of the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved on behalf of the Trustees on 2[nd] April 2026 and signed on its behalf by:

Steve Tigar

Trustee

10

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Independent Auditor’s Report

Opinion

We have audited the financial statements of City on a Hill for the year ended 31 July 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cashflows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

11

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Independent Auditor’s Report (continued)

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

12

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Independent Auditor’s Report (continued)

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with regulations made under that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

13

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Independent Auditor’s Report (continued)

Auditor’s responsibilities for the audit of the financial statements (continued)

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities.

This description forms part of our auditor’s report.

Use of the report

This report is made solely to the charity’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

MHA Statutory Auditor

2[nd] April 2026

6 St Colme Street

Edinburgh EH3 6AD

MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542).

MHA is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

14

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Statement of Financial Activities For the year ended 31 July 2025

Notes
Income from:
Donations and legacies
2
Charitable activities
3
Investment income
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net (expenditure)/income
Transfers between funds
15
Net movement in funds
Funds at 1 August 2024
15
Funds at 31 July 2025
15		 Unrestricted
Funds
£
666,868
6,778
455
674,101
(710,859)
(710,859)
(36,758)
225,966
189,208
82,194
271,402		 Restricted
Funds
£
173,856
4,036
4
177,896
(62,058)
(62,058)
115,838
(225,966)
(110,128)
121,415
11,287		 2025
£
840,724
10,814
459
851,997
(772,917)
(772,917)
79,080
-
79,080
203,609
282,689		 2024
£
842,996
4,185
753
847,934
(860,171)
(860,171)
(12,237)
-
(12,237)
215,846
203,609

All income and expenditure are derived from continuing activities. The charity has no recognised gains or losses other than those included in the Statement of Financial Activities above.

15

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Balance Sheet As at 31 July 2025

Notes 2025 2024
£ £
Fixed assets
Tangible assets 10 578,471 -
Current assets
Debtors 11 18,136 40,334
Cash at bank 116,498 199,827
134,634 240,161
Liabilities:
Creditors falling due within one year 12 (59,318) (36,552)
Net current assets 75,316 203,609
Total assets 653,787 203,609
Creditors falling due after one year 13 (371,098) -
Net assets 282,689 203,609
Funds
Unrestricted funds 15,16 171,402 82,167
Designated funds 15,16 100,000 27
Restricted funds 15,16 11,287 121,415
282,689 203,609

These financial statements were approved and authorised for issue by the Trustees on 2[nd] April 2026 and signed on their behalf by:

Steve Tigar Trustee

16

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Reconciliation of net (expenditure) to net cash flow from operating activities

Net income/(expenditure) for the year (as per the SOFA)
Adjustments for:
Decrease in debtors
Increase in creditors
Net cash provided by operating activities
Statement of cash flows
Cash flows from operating activities:
Net cash provided by operating activities
Cash flows from investing activities:
Purchase of tangible fixed assets
Net cash (used in) investing activities
Cash flows from financing activities:
New borrowings
Repayment of borrowing
Net cash provided by financing activities
Change in cash and cash equivalents in the period
17
Cash and cash equivalents at the beginning of the period
17
Cash and cash equivalents at the end of the period
17		 2025
£
79,080
22,198
9,933
111,211
2025
£
111,211
(578,471)
(578,471)
385,000
(1,069)
383,931
(83,329)
199,827
116,498		 2024
£
(12,237)
10,551
2,393
707
2024
£
707
-
-
-
-
-
707
199,120
199,827

17

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial Statements For the year ended 31 July 2025

  1. Accounting policies

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all periods unless otherwise stated.

Basis of accounting

The financial statements are prepared on a going concern basis under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the financial statements.

The financial statements have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment the Charities Accounts (Scotland) Regulations 2006 (as amended), Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and UK Generally Accepted Accounting Practice.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

City on a Hill meets the definition of a public benefit entity under FRS 102.

Going concern

These financial statements have been prepared on the going concern basis which assumes that the charity will continue its operations. There are no material uncertainties that exist or material changes in the way the charity operates and the Trustees consider it appropriate to prepare financial statements on a going concern basis.

Income

All income is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations, legacies and similar income resources are included in the period in which they are receivable, which is when the charity is entitled to the resource.

Charitable income, which can include income from grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the income resources have been met, and it is probable the income will be received and the amount can be measured reliably.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. This is normally upon notification of the interest paid or payable by the bank.

18

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial Statements For the year ended 31 July 2025

1 Accounting policies (continued)

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make settlement, it is probable that a payment to a third party will be required and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure recognition

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities, those costs of an indirect nature necessary to support them and an allocation of governance costs. Support costs relate to the administrative costs of running the charity. Governance costs comprise these costs including public accountability and compliance with regulations and good practice. They therefore include the cost of statutory audit.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Buildings - 2% straight line

The carrying value of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Foreign currency transactions

Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date and the gains and losses on translation are included in the statement of financial activities.

Debtors

Debtors are measured at their recoverable amount and included when reasonable certainty exists over their receipt.

Cash at bank

Cash at bank includes cash and highly liquid short-term investment with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured reliably.

19

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial Statements For the year ended 31 July 2025

1 Accounting policies (continued)

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

City on a Hill is recognised as a charity with the Office of the Scottish Charity Regulator and is exempt from tax on income and gains to the extent those are applied to its charitable objectives. No tax charges have arisen in the year.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds are those unrestricted funds that have been earmarked by trustees for a specific purpose.

Restricted funds are funds that can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor.

2
Donations
Tithe and offerings
Gift aid
Donations in kind		 Unrestricted
£
552,117
110,908
3,843
666,868		 Restricted
£
165,178
8,678
-
173,856		 2025
£
717,295
119,586
3,843
840,724		 2024
£
693,871
142,372
6,753
842,996

Income from donations of £840,724 (2024: £842,996) comprises £666,868 (2024: £627,386) of unrestricted income and £173,856 (2024: £215,610) of restricted income.

3 Charitable activities Unrestricted Restricted 2025 2024
£ £ £ £
Event income 6,778 4,036 10,814 4,185
All income from charitable activities was unrestricted in the prior year.
4 Investment income Unrestricted Restricted 2025 2024
£ £ £ £
Interest 455 4 459 753

All investment income was unrestricted in the prior year.

20

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial Statements For the year ended 31 July 2025

5 Expenditure on charitable activities

Wages and salaries (note 6)
Ministry and gathering costs
Donations (note 7)
Support costs (note 8)
Governance costs (note 9)		 Unrestricted
£
421,496
115,842
76,675
87,126
9,720
710,859		 Restricted
£
24,696
14,683
22,033
646
-
62,058		 2025
£
446,192
130,525
98,708
87,772
9,720
772,917		 2024
£
462,591
170,282
157,568
60,580
9,150
860,171

Expenditure on charitable activities of £772,917 (2024: £860,171) comprises £710,859 (2024: £679,559) of unrestricted expenditure, £nil (2024: £48,740) of designated expenditure and £62,058 (2024: £131,872) of restricted expenditure.

6 Staff costs
Staff costs
Gross salaries
Employers’ national insurance
Employers’ pension
Average number of employees		 2025
£
403,375
28,979
13,838
446,192
16		 2024
£
417,940
32,625
12,026
462,591
16

No employee (2024: None) received emoluments in excess of £60,000.

The total amount of remuneration received by key management personnel was £202,930 (2024: £226,848). Key management comprise the trustees, the Lead Pastor, the Executive Pastor, the North Community Pastor, the Head of Pastoral Care and Discipleship and the Finance and Admin Manager.

One trustee, Peter Anderson (2024: One), received remuneration amounting to £33,321 (2024: £50,176) for his role as Lead Pastor. The remuneration of trustees is permitted by the charity’s constitution.

One trustee (2024: One) received reimbursement of expenses amounting to £23,410 (2024: £4,399) in the period. Expenses amounting to £53 (2024: £nil) were also reimbursed to trustees’ close family members in the period.

21

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial Statements For the year ended 31 July 2025

7
Donations
Go Global Churches
Ecclesia Home of Destiny Church, Gombe, Nigeria
Go Global, General
Go Global, India
Go Global, Poland/Ukraine
Go Global, Uganda
Go Global, Ghana
Charitable organisations
Harvest Christian Fellowship
PS&Gs Churches
Ferrywell Youth Project
Junction 42
Generation Edinburgh
International Justice Mission
Life Church
Bethany Christian Church
Christian Heritage Edinburgh
Edinburgh City Mission
Made for His Praise
Safe Families
Survivors of Human Trafficking Scotland
Total donation to organisations
Hardship awards to 3 individuals (2024: 9)
Gifts to celebrate life events		 2025
£
-
81,945
3,349
78
-
550
85,922
-
-
-
-
-
-
-
-
840
3,250
-
-
-
4,090
90,012
8,150
546
98,708		 2024
£
1,500
98,327
28,920
598
400
104
129,849
500
500
50
250
150
75
250
325
840
7,020
250
250
250
10,710
140,559
16,024
985
157,568

22

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial Statements For the year ended 31 July 2025

8
Support costs
Staff training and expenses
Office costs
Professional fees and subscriptions
Bank charges
9
Governance costs
Audit fee
Accounts fee
10
Tangible fixed assets
Cost
At 1 August 2024
Additions
At 31 July 2025
Depreciation
At 1 August 2024
Charge for year
At 31 July 2025
Net book value
At 31 July 2025
At 31 July 2024
11
Debtors
Trade debtors
Gift aid
Prepayments
Other debtors		 Unrestricted
£
29,586
37,771
17,641
2,128
87,126		 Restricted
£
285
281
-
80
646		 2025
£
29,871
38,052
17,641
2,208
87,772
2025
£
8,720
1,000
9,720
2025
£
715
8,795
8,326
300
18,136		 2024
£
19,077
27,171
11,676
2,656
60,580
2024
£
9,150
-
9,150
Buildings
£
-
578,471
578,471
-
-
-
578,471
-
2024
£
1,020
19,727
18,987
600
40,334

23

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial Statements For the year ended 31 July 2025

12 Creditors
Trade creditors
Accruals
Taxation and social security
Bank loans due < 1 year
Other creditors
13 Creditors – amounts falling due > 1 year
Bank loans
14 Loans
Bank loans
Payable < 1 year
Payable > 1 year		 2025
£
15,243
18,492
9,348
12,833
3,402
59,318
2025
£
371,098
371,098
2025
£
383,931
12,833
371,098
383,931		 2024
£
13,600
12,852
7,971
-
2,129
36,552
2024
£
-
-
2024
£
-
-
-
-

In June 2025, a loan of £385,000 was obtained from Kingdom Bank. The loan is repayable in monthly instalments over 30 years, commencing in July 2025. Interest is charged at 8.05%. The loan is secured over The Diadem, 537-539 Gorgie Road, Edinburgh, EH11 3AR.

24

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial statements For the year ended 31 July 2025

15
Movement in funds
Unrestricted funds
General fund
Designated funds
Go Global
Diadem Building
Restricted funds
Go Global
Poland
United in Prayer
Edinburgh City Mission
Ghana
Diadem Building
Kids Matter
Musselburgh Community Pastor
South Community Pastor
Street Impact
Total restricted funds
Total funds		 At 31 July
2024
£
82,167
27
-
27
-
77
2,970
-
550
100,371
314
5,954
11,179
-
121,415
203,609		 Income
£
674,101
-
-
-
16,010
-
16,033
2,004
-
128,746
-
8,366
5,964
773
177,896
851,997		 Expenditure
£
(710,859)
-
-
-
(16,113)
(77)
(14,520)
(2,004)
(550)
(3,048)
(314)
(12,690)
(12,452)
(290)
(62,058)
(772,917)		 Transfers
£
125,993
(27)
100,000
99,973
103
-
-
-
-
(226,069)
-
-
-
-
(225,966)
-		 At 31 July
2025
£
171,402
-
100,000
100,000
-
-
4,483
-
-
-
-
1,630
4,691
483
11,287
282,689

Transfers out of restricted funds represents release of funding for the Diadem Building which was acquired during the period.

25

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial statements

For the year ended 31 July 2025

15
Movement in funds
(continued)
Unrestricted funds
General fund
Designated funds
Go Global
Restricted funds
Go Global
Poland
United in Prayer
Edinburgh City Mission
Ghana
Diadem Building
Kids Matter
Musselburgh Community Pastor
South Community Pastor
Total restricted funds
Total funds		 At 31 July
2023
£
164,231
47,751
-
598
3,152
10
104
-
-
-
-
3,864
215,846		 Income
£
632,324
-
60,788
77
17,974
4,098
550
112,320
750
6,623
12,430
215,610
847,934		 Expenditure
£
(679,559)
(48,740)
(107,719)
(598)
(18,156)
(4,108)
(104)
(734)
(436)
(8)
(9)
(131,872)
(860,171)		 Transfers
£
(34,829)
1,016
46,931
-
-
-
-
(11,215)
-
(661)
(1,242)
33,813
-		 At 31 July
2024
£
82,167
27
-
77
2,970
-
550
100,371
314
5,954
11,179
121,415
203,609

Transfers out of restricted funds represents City on a Hill’s policy of designating 10% of income received to Go Global.

26

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial statements For the year ended 31 July 2025

15 Movement in funds (continued)

Purposes of funds

Designated funds

Go Global - Residue of funds set aside for Go Global brought forward from July 2024.

Diadem Building – Funds set aside for future repairs and maintenance on the building.

Restricted funds

Go Global - donations and payments to City on a Hill in support of Go Global.

Poland – donations given to support a church in Poland (which has been receiving Ukrainian refugees) were brought forward from July 2024.

United in Prayer – United in Prayer organises prayer gatherings of church leaders across Scotland – both online and in person. Donations were received from individuals, other churches and organisations. United in Prayer became an independent charity in July 2025.

Edinburgh City Mission – donations collected around Christmas in support of Edinburgh City Mission’s “New Scots” work with refugees and asylum seekers.

Ghana – donations given to support a church in Ghana were brought forward from July 2024.

Diadem Building – donations towards the purchase and renovation of “The Diadem” building, with 10% of donations being allocated for support of churches which Go Global works with in India.

Kids Matter – the balance of a grant from Edinburgh city Mission to fund the cost of running “Kids Matter” parenting courses was brought forward from July 2024.

Musselburgh Community Pastor – donations to underwrite the first year’s salary of a Pastor for the Musselburgh Community of City of a Hill, with 10% of donations being allocated for the support of churches which Go Global works with in India.

South Community Pastor – donations to underwrite the first year’s salary of a Pastor for the South Community of City of a Hill, with 10% of donations being allocated for the support of churches which Go Global works with in India.

Street Impact – Fundraising and donations received to fund City on a Hill’s ministry serving those facing homelessness on the streets of Edinburgh.

27

Docusign Envelope ID: 32F5C8F2-DCAD-4B80-9C0A-5A28828C26B4

City on a Hill

Notes to the Financial statements For the year ended 31 July 2025

16
Analysis of net assets between funds
Tangible fixed assets
Net current assets
Long term liabilities
Net assets
17
Analysis of net funds
Cash at bank		 Unrestricted
£
478,471
64,029
(371,098)
171,402
Unrestricted
£
82,167		 Designated
£
100,000
-
-
100,000
Designated
£
27
At 1 Aug 24
£
199,827		 Restricted
£
-
11,287
-
11,287
Restricted
£
121,415
Cashflows
£
(83,329)		 2025
£
578,471
75,316
(371,098)
282,689
2024
£
203,609
At 31 Jul 25
£
116,498

18 Related party transactions

The charity received donations of £56,769 (2024: £54,526) from 6 Trustees (2024: 5 Trustees) during the year. Donations of £6,192 (2024: £4,661) were also received from trustees’ close family members.

There are no other transactions with related parties, except for those disclosed in note 6 to the financial statements.

19 Post balance sheet events

In January and March 2026, significant donations totalling approximately £350,000 were received. These funds were used to pay off the mortgage on the Diadem building in March 2026.

28